Ga. Comp. R. & Regs. R. 300-2-3-.02 - Penalty and Interest
(1) Should a
conflict arise between a due date for the filing of reports or payment of taxes
provided in these rules and the due date provided in the Employment Security
Law, the due date provided in the Employment Security Law shall override the
due date provided in these rules.
(2) Interest.
(a) Interest on delinquent unemployment
insurance contributions, reimbursements in lieu of contributions, and
administrative assessments shall be computed from the first day following the
due date thereof at the rate specified in the Employment Security Law. Interest
will be charged from the due date until payment is received.
(b) Waiver.
1. As provided in O.C.G.A. Section
34-8-166, the Commissioner may
waive the accrual of interest only when it is reasonably determined that the
delay in payment was due to the action or inaction of the department.
2. There shall be no administrative appeal
rights to a decision by the Commissioner on an interest waiver
request.
(3)
Penalty.
(a) Late report filing.
1. Any employer who fails to file a tax and
wage report on or before the due date shall be penalized in the amount
specified in Section
34-8-165(b) of
the Employment Security Law. Such penalty shall continue to be assessed until
the report is filed pursuant to this rule.
2. For the purposes of the late filing
penalty provided in O.C.G.A. Section
34-8-165(b), a
tax and wage report may be considered not filed if an employer or agent of an
employer:
(i) Fails to submit any portion of
the report electronically when required pursuant to Rule
300-2-2-.02;
(ii) Misreports by ten (10) percent or more
the number of employees and/or the amount of tax required by the Employment
Security Law to be shown on the tax and wage report; or
(iii) Submits a tax and wage report
containing an incorrect or invalid name, Social Security Number, or wages for
ten (10) percent or more of the employees listed on the report.
3. Waiver.
(i) Nothing in this rule shall be interpreted
to limit or impair the authority of the Commissioner provided in O.C.G.A.
Section 34-8-165(c) to
waive the monetary penalty for delinquent tax and wage reports; provided,
however, that no amount of tax payable due to an increased tax rate by
operation of O.C.G.A. Section
34-8-155 shall be waivable under
the authority of O.C.G.A. Section
34-8-165(c).
(ii) There shall be no administrative appeal
rights to a decision by the Commissioner on a penalty waiver request.
(b) Employee
misclassification.
1. Any employing unit that
misclassifies an employee for unemployment insurance tax or administrative
assessment purposes may be:
(i) Assessed a
penalty for each misclassified employee, as provided in O.C.G.A. Section
34-8-257(a):
and
(ii) Charged a fee to cover the
expense of investigating such misclassification at a rate established by the
Commissioner, with interest, as provided in O.C.G.A. Section
34-8-257(b).
2. Waiver.
(i) In the discretion of the Commissioner,
any penalty or fee assessed for employee misclassification may be
waived.
(ii) There shall be no
administrative appeal rights to a decision by the Commissioner on an employee
misclassification penalty or fee waiver request.
(4) Liability under
O.C.G.A. Section
34-8-33(a)(8)-
acquisition of a liable business:
(a)
Penalty. In all cases, penalty will be charged from the end of the month
following the quarter in which the acquisition occurred or from the end of the
month following the month in which the employer was notified of the liability,
whichever is the later date.
(b)
Interest. In all cases, interest will be charged on delinquent taxes from the
end of the month following the quarter in which the acquisition
occurred.
(5) Liability
under O.C.G.A. Section
34-8-33(a)(9)-
combined employment of two or more not liable employing units:
(a) Penalty. In all cases, penalty will be
charged from the regular due date for the quarter in which the twentieth (20th)
week during the calendar year was reached or from the end of the month
following the month in which the employer was notified of its liability,
whichever is the later date.
(b)
Interest. In all cases, interest will be charged on delinquent taxes from the
last day of the month following the quarter in which the employer reached the
twentieth (20th) week during the calendar year.
(6) Liability under O.C.G.A. Section
34-8-33(a)(6)-
re-registration of an employer after being inactive (unless terminated):
(a) Penalty. In all cases, penalty will be
charged from the end of the month following the quarter in which the employer
re-entered business.
(b) Interest.
In all cases, interest will be charged on delinquent taxes from the end of the
month following the quarter in which the employer re-entered
business.
(7) Liability
under O.C.G.A. Section
34-8-33(a)(7)-
election of coverage:
(a) Penalty. In all
cases, penalty will be charged from the end of the month following the month in
which the employer was notified of liability or from the end of the month
following the initial quarter of liability, whichever is the later
date.
(b) Interest. In all cases,
interest will be charged on delinquent taxes from the last day of the month
following the quarter in which the employer was notified of its
liability.
(8) Liability
under O.C.G.A. Section
34-8-33(a)(10)-
liability under federal law:
(a) Penalty. In
all cases, penalty will be charged from the end of the month following the
month in which the employer was notified of liability or from the end of the
month following the initial quarter of liability, whichever is the later
date.
(b) Interest. In all cases,
interest will be charged on delinquent taxes from the end of the month
following the quarter in which the employer employed its first worker in
Georgia.
(9) Liability
under O.C.G.A. Section
34-8-33(a)(1)(A)-
payment of $1,500.00 or more in wages for any one quarter in either the current
or preceding calendar year:
(a) Penalty. In
all cases, penalty will be charged from the regular due date for the quarter in
which the employer had $1,500.00 or more in wages or from the end of the month
following the month in which the employer was notified of liability, whichever
is the later date.
(b) Interest. In
all cases, interest will be charged on delinquent taxes from the last day of
the month following the quarter in which the employer had $1,500.00 or more in
wages.
(10) Liability
under O.C.G.A. Section
34-8-33(a)(1)(B)-
employment of one or more employees:
(a)
Penalty. In all cases, penalty will be charged from the regular due date for
the quarter in which the twentieth (20th) week during the calendar year was
reached or from the end of the month following the month in which the employer
was notified of liability, whichever is the later date.
(b) Interest. In all cases, interest will be
charged on delinquent taxes from the last day of the month following the
quarter in which the employer reached the twentieth (20th) week during the
calendar year.
(11)
Liability under O.C.G.A. Section
34-8-33(a)(5)-
operation of a governmental organization:
(a)
Penalty. In all cases, penalty will be charged from the end of the month
following the quarter in which the employer was notified of
liability.
(b) Interest. In all
cases where an employer is on a contributory basis, interest will be charged on
delinquent taxes from the regular due date of each "Employer's Quarterly Tax
and Wage Report" (which the employer must file and pay), regardless of when the
employer was notified of liability.
(c) In all cases where an employer is on a
reimbursable basis, interest will be charged beginning thirty (30) days after
the release date of Form DOL-621, "Reimbursable Employer's Quarterly
Bill".
(12) Liability
under O.C.G.A. Section
34-8-33(a)(4)-
operation of a non-profit organization:
(a)
Penalty. In all cases, penalty will be charged from the regular due date for
the quarter in which the twentieth (20th) week during the calendar year was
reached or from the end of the month following the month in which the employer
was notified of liability, whichever is the later date.
(b) Interest. In all cases where an employer
is on a contributory basis, interest will be charged on delinquent taxes from
the last day of the month following the quarter in which the employer reached
the twentieth (20th) week during the calendar year.
(c) In all cases where an employer is on a
reimbursable basis, interest will be charged beginning thirty (30) days after
the release date of Form DOL-621, "Reimbursable Employer's Quarterly
Bill".
(13) Liability
under O.C.G.A. Section
34-8-33(a)(8)-
acquisition by a non-liable employer of a liable business causing liability:
(a) Penalty. In all cases, penalty will be
charged from the end of the month following the quarter in which the
acquisition occurred or from the end of the month following the month in which
the employer was notified of liability, whichever is the later date.
(b) Interest. In all cases, interest will be
charged on delinquent taxes from the end of the month following the quarter in
which the acquisition occurred.
(14) Liability under O.C.G.A. Section
34-8-33(a)(2)-
employment of employees in domestic service:
(a) Penalty. Except as otherwise provided
herein, penalty will be charged from the regular due date for the quarter in
which the employer paid $1,000.00 or more in cash remuneration or from the end
of the month following the month in which the employer was notified of
liability, whichever is the later date. Employers with domestic employment only
shall be charged penalty from the regular due date for the calendar year in
which the employer paid $1,000.00 or more in cash remuneration or from the end
of the month following the month in which the employer was notified of
liability, whichever is the later date.
(b) Interest. Except as otherwise provided
herein, interest will be charged on delinquent taxes from the last day of the
month following the quarter in which the employer paid $1,000.00 or more in
cash remuneration. Employers with domestic employment only shall be charged
interest from the last day of the month following the calendar year in which
the employer paid $1,000.00 or more in cash remuneration.
Notes
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